IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
숫자 199931038 UILC 6101.00-00 주제 Period Covered by Returns or Other Documents 출시일 08/06/1999
숫자 199931037 UILC 9999.98-00 주제 Not Able to Identify Under Present List 출시일 08/06/1999
숫자 199931036 UILC 09.35.04-00 주제 BANKRUPTCY CODE CASES: Refunds: Property party 출시일 08/06/1999
숫자 199931036 UILC 09.35.02-00 주제 BANKRUPTCY CODE CASES: Refunds: Erroneous 출시일 08/06/1999
숫자 199931035 UILC 901.01-00 주제 Allowance of Credit 출시일 08/06/1999
숫자 199931034 UILC 168.20-00 주제 Classification of Property 출시일 08/06/1999
숫자 199931034 UILC 446.04-17 주제 Change in Method of Accounting for Depreciation 출시일 08/06/1999
숫자 199931033 UILC 401.06-01 주제 In General 출시일 08/06/1999
숫자 199931033 UILC 408.02-01 주제 Benefit Distributions 출시일 08/06/1999
숫자 199931033 UILC 2056.07-00 주제 Qualified Terminable Interest Property 출시일 08/06/1999
숫자 199931032 UILC 1362.01-03 주제 Late Elections 출시일 08/06/1999
숫자 199931031 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/06/1999
숫자 199931030 UILC 831.03-00 주제 Whether Company Qualifies as Insurance Company 출시일 08/06/1999
숫자 199931030 UILC 832.00-00 주제 Insurance Company Taxable Income 출시일 08/06/1999
숫자 199931029 UILC 368.06-00 주제 Change in Identity, etc. (Type "F") 출시일 08/06/1999
숫자 199931028 UILC 2702.02-02 주제 Personal Residence in Trust 출시일 08/06/1999
숫자 199931028 UILC 2036.00-00 주제 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 출시일 08/06/1999
숫자 199931027 UILC 877.08-00 주제 Ruling Submission by Expatriating Long-Term Resident 출시일 08/06/1999
숫자 199931026 UILC 104.02-00 주제 Workmen's Compensation 출시일 08/06/1999
숫자 199931025 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 08/06/1999
숫자 199931024 UILC 465.00-00 주제 Deductions Limited to Amount at Risk 출시일 08/06/1999
숫자 199931024 UILC 752.00-00 주제 Treatment of Certain Liabilities 출시일 08/06/1999
숫자 199931024 UILC 752.03-00 주제 Liability to Which Property is Subject 출시일 08/06/1999
숫자 199931024 UILC 752.07-00 주제 Sharing Non-recourse Liabilities 출시일 08/06/1999
숫자 199931023 UILC 877.01-00 주제 Principal Purpose--the Avoidance of Tax 출시일 08/06/1999